STATE OF RAJASTHAN Vs. CHIMNIRAM CHATHMAL

JUDGEMENT

(1.) THIS is a revision petition filed by the State against the order of the Deputy Commissioner, Commercial Taxes (Appeals), Udaipur, dated 31-10-1964 in case No. F. 9 (R. S. T.) 64-65. The only point urged before me is covered by paras 2, 4, and 6 of the grounds of revision. It is contended that the learned Deputy Commissioner has erred in holding the following S. T. 17 forms as valid, as they were incomplete and defective and did not carry the required particulars. It is stated that they did not show the name of the commodities purchased by the buyer and form No. 11936/74 did not even carry the name of the seller and the No. and the date of the sales memo: - S. T. 17 No. Amount. Commodity. Date of Sale. Rs. Np. 6135/21 152 25 Cottonseeds. 19-12-61 6442/59 100 55 " 05-01-62 6442/60 241 31 " 08-01-62 6442/61 261 12 " 02-05-62 6446/20 170 47 " 15-07-62 11936/84 583 75 " 15-07-62 1509-55

(2.) IT is contended that this is in violation of rule 25-c (l) (c) read with rule 25c (3) of the Rajasthan Sales Tax Rules 1955. These rules may be reproduced below for facility of reference: - Rule 25-C (1) (c) reads as follows: - A dealer who is entitled to and claims - (i) exemption from payment of tax; or (ii) payment of tax at a concessional rate; (c) on sales of any such goods as may be exempted from tax, on the condition of furnishing declaration, shall in respect of each such sale, obtain a declaration from the purchasing dealer in Form 17 and shall, along with the return under rule 25, file all declarations obtained as aforesaid and also submit a separate list of such sales in Form S. T. 16: Provided that no declaration shall cover more than one transaction. Sub-rule (3) of rule 25-C reads as follows: - Before furnishing the declaration to the selling dealer, the pruchasing dealer or any person authorised by him in his behalf, shall fill in all the required particulars in the form and shall also affix his usual signature in the space provided in the form for the purpose. Thereafter, the counterfoil of the form shall be retained by the purchasing dealer and the other two portions marked original and duplicate shall be made over by him to the selling dealer. IT will be seen that these rules categorically require that a dealer who claims exemption on the condition of furnishing declaration shall in respect of each sale obtain a declaration from the purchasing dealer in form 17 and shall file all these declarations along with the return. IT is, further, laid down that before furnishing the declaration to the selling dealer the purchasing dealer shall fill in all the required particulars in the form.